Next Article in Journal
Elemental Composition and Flue Gas Emissions of Different Components from Five Semi-Arid Woody Species in Pyrolysed and Non-Pyrolysed Material
Next Article in Special Issue
Renewable Energy Production, Energy Consumption and Sustainable Economic Growth in Turkey: A VECM Approach
Previous Article in Journal
Rural Entrepreneurship Strategies: Empirical Experience in the Northern Sub-Plateau of Spain
Previous Article in Special Issue
Sustainable Development Goals Indicators: A Methodological Proposal for a Multidimensional Fuzzy Index in the Mediterranean Area
Open AccessArticle

Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study

1
Department of Business and Law studies, University of Siena, Piazza San Francesco, 8, 53100 Siena, Italy
2
Department of Economics and Management, University of Pisa, Via Cosimo Ridolfi, 10, 56124 Pisa, Italy
*
Authors to whom correspondence should be addressed.
Sustainability 2019, 11(5), 1244; https://doi.org/10.3390/su11051244
Received: 25 January 2019 / Revised: 15 February 2019 / Accepted: 18 February 2019 / Published: 26 February 2019
Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” process between traditional management practices and sustainability-oriented ones. Conversely, integration as an “alignment” process between different sustainability management practices represents a research field, which is currently underinvestigated. Filling this gap, the purpose of the present study is to deepen and find empirical evidence on how sustainability management accounting, control, and reporting systems can be integrated through an alignment process. To this aim, we focused our analysis on a Mediterranean holding company, which is a well-known sustainable corporate practitioner to foster sustainable development in a socioeconomic and environmental problematic context. Therefore, we developed a single business case study analyzing an Egyptian firm to give practical evidence on the role of management accounting, control, and reporting practices in addressing sustainability issues. The analysis shows that the aligning process of different management practices involves a plurality of business aspects to manage, among them cultural and organizational ones. Despite its complexity, such a process is fundamental to pursue medium–long-term goals, ensuring sustainable firm growth and social wellbeing. View Full-Text
Keywords: sustainable development; sustainable KPIs; sustainable accounting & control; sustainability reporting; managerial integration; PRIMA programme; case study sustainable development; sustainable KPIs; sustainable accounting & control; sustainability reporting; managerial integration; PRIMA programme; case study
Show Figures

Figure 1

MDPI and ACS Style

Vitale, G.; Cupertino, S.; Rinaldi, L.; Riccaboni, A. Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study. Sustainability 2019, 11, 1244.

Show more citation formats Show less citations formats
Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Article Access Map by Country/Region

1
Search more from Scilit
 
Search
Back to TopTop